https://www.taxtmi.com/caselaws?id=84022 A bona fide classification dispute over PVC master batches, supported by prior departmental correspondence and filed classification lists, did not amount to suppression of material facts or deliberate withholding of information. The controversy was treated as a classification difference rather than clandestine removal or misstatement with intent to evade duty, so the Revenue could not invoke the extended period of limitation. The show cause notice was therefore time-barred, and the limitation finding was upheld in favour of the assessee. en-us Wed, 22 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 12:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84022 A bona fide classification dispute over PVC master batches, supported by prior departmental correspondence and filed classification lists, did not amount to suppression of material facts or deliberate withholding of information. The controversy was treated as a classification difference rather than clandestine removal or misstatement with intent to evade duty, so the Revenue could not invoke the extended period of limitation. The show cause notice was therefore time-barred, and the limitation finding was upheld in favour of the assessee. Case-Laws Central Excise Wed, 22 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84022